Using EQ to create depth
Air absorbs high frequencies, so distant sounds less high end information.1 Lower frequencies tend to cary farther.2 Low-pass direct sounds to emulate this.3 Alternatively, use EQ or saturation to brighten sounds that should sound closer.4
Distant sounds also tend to have less bass. Roll off 150-200Hz to emulate this.1
Conversely, consider boosting treble frequencies for a source that needs to sit close.5 This is what is called ‘presence.’ Maybe boost the low end too to exploit the equal-loudness effect.
EQ filters also create ringing. This ringing can be used to benefit sounds that should be placed further away, kind of like a reverb. More important sounds would benefit from less filtering.4 (See more at Shaping transients to create depth and Why I prefer EQ cuts for balancing.)
Use a bandpass filter on your sends before reverb to change the front-to-back positioning of an instrument. A tighter bandpass has the effect of being farther away. Try spectral panning too, which is accomplished by filtering the highs from one of the stereo channels, in which case the reverb needs to be dual mono.6